For purposes of the DFR, a significant adverse comment is one that explains why the amendments to the regulatory provisions identified below would be inappropriate. In determining whether a comment necessitates withdrawal of the DFR, the Department will consider whether the comment raises an issue serious enough to warrant a substantive response. The Department will not consider a comment recommending an additional amendment to this regulation to be a significant adverse

The bond for a bonded wine cellar shall be in such form, on such conditions, and with such adequate surety, as regulations issued by the Secretary shall prescribe, and shall be in a penal sum not less than the tax on any wine or distilled spirits possessed or in transit at any one time (taking into account the appropriate amount of credit with respect to such wine under

Date FR cite Rule Review, Request for Public Comments 09/03/15 80 FR 53274 Rule Review Comment Period Closed 10/26/15

(a) Overview—(1) In general. Section 336(e) authorizes the promulgation of regulations under which, in certain circumstances, a sale, exchange, or distribution of the stock of a corporation may be treated as an asset sale. This section and §§1.336-2 through 1.336-5 provide the rules for and

exclusively to supporting the hiring, training, and retention of veteran employees. Two half-time professionals, for example, are equivalent to one full-time professional. Employee means any individual for whom the employer furnishes an IRS Form W-2, excluding temporary workers. Employer means any person, institution, organization, or other entity that pays salary

railroad. If this calculation is not possible or also not representative because the railroad is part of a conglomerate, the debt-equity ratio from the Board's latest Determination of Adequate Railroad Revenues will be used. However, if the debt-equity ratio for the railroad industry is used then the industry average equity and debt rate from the Board's latest revenue adequacy finding must also be used in paragraphs (d)(2) and (d)(3) of this section. (2) The

(a) In the case of an accident due to a failure from any cause of a locomotive or any part or appurtenance of a locomotive, or a person coming in contact with an electrically energized part or appurtenance, that results in serious injury or death of one or more persons, the carrier operating the locomotive shall immediately report the accident by toll free telephone, Area Code 800-424-0201. The report shall state the nature of the accident, number of persons killed

transportation plan and TIP conformity determination, after consultation with state and local air quality agencies, solicitation of public comments, and consideration of such comments. (i) The shortened timeframe of the conformity determination must extend at least to the latest of the following years: (A) The tenth year of the transportation plan; (B) The latest year for which an adequate or

salt-mineral mixtures for free-choice feeding as follows: (i) Sheep: Up to 90 parts per million in a mixture for free-choice feeding at a rate not to exceed an intake of 0.7 milligram per head per day. (ii) Beef cattle: Up to 120 parts per million in a mixture for free-choice feeding at a rate not to exceed an intake of 3 milligrams per head per

popular votes for the office of President in such election. The term "candidate" shall not include any individual who has ceased actively to seek election to the office of President of the United States or to the office of Vice President of the United States, in more than one State. (3) The term "Commission" means the Federal Election Commission established by section 306(a)(1

A. General. The Print Media Directorate (PMD), an element of AFIS, develops, publishes, and distributes a variety of print media products that support DoD-wide programs and policies for targeted audiences throughout the DoD community. Products include the following: 1. American Forces Press Service, news and feature articles, photographs, and art targeted

traveling on official orders and entering for purposes of joining a principal permanently stationed in an area covered by this part. (e) U.S. Navy Technicians, U.S. Army Contract Technicians, or U.S. Air Force Contract Technicians, who are traveling on official (does not include invitational) travel orders on U.S. Government business, may enter defense areas as specifically required by such orders. (f) [Reserved]

, exhibits, and briefs, except for materials which are the subject of a protective order. (d) News releases, consumer alerts, Commissioner statements, and speeches. (e) Approved summary minutes of Commission actions showing final votes, except for minutes of closed Commission meetings which are not available until the Commission publicly announces the results of such deliberations. (f) Annual reports of the

., is responsible for furnishing in advance the firing schedule to the Commander, 5th Coast Guard District, for publication in his “Local Notice to Mariners” and to the local press at Norfolk and Newport News, Va. (c) The regulations in this section shall be enforced by the Commanding Officer, Fort Monroe, Va., and such agencies as he may designate. [

investments made pursuant to §1.148-5(c). (2) Definition of receipts. For purposes of this section, receipts are— (i) Amounts actually or constructively received from a nonpurpose investment (including amounts treated as received from a commingled fund), such as earnings and return of principal

The Commission finds that for those substances covered by the Federal Caustic Poison Act (44 Stat. 1406), the requirements of section 2(p)(1) of the Federal Hazardous Substances Act (repeated in §1500.3(b)(14)(i)) are not adequate for the protection of the public health. Labeling for those substances, in the concentrations listed in the Federal Caustic Poison Act, were

preceding calendar year. For rules relating to the determination of applicable large employer status, see §54.4980H-2. (5) Applicable large employer member. The term applicable large employer member means a person that, together with one or more other persons, is treated as a single employer

The maximum for any one day shall not exceed 42 mg/l, and the 30-day average shall not exceed 29 mg/l. Produced Sand No discharge. Deck Drainage Free Oil3 No discharge.

paragraph (a)(9) of this section if you do any of the following: (1) Attach a copy of a ruling by the Internal Revenue Service that you qualify as a tax-exempt organization described in 26 U.S.C. 501(c)(3); (2) Attach a statement describing the basis for your belief that you

"V. Such collectors shall maintain their principal offices at the headquarters of their respective districts, with the exception of the collectors for the districts of Virginia, Minnesota, and Duluth and Superior, who shall maintain a principal office at both Newport News and Norfolk, and at both St. Paul and Minneapolis, and at both Duluth and Superior, respectively. "VI. The collector of customs or the surveyor of customs (if there be no collector) for any

HUD has the authority to develop performance measures which the recipient must meet as a condition for compliance under NAHASDA. The performance measures are: (a) The recipient has complied with the required certifications in its IHP and all policies and the IHP have been made available to the public. (b) Fiscal audits have been conducted on a timely basis and in accordance with the requirements of the

for payment with respect to only such taxes as meet the following requirements: (1) The tax must be one imposed by subtitle A of the Code; (2) The tax must be for the taxable year immediately preceding the taxable year of the expected net operating loss; (3) The tax must be shown on the return or must be assessed within the taxable year of the expected net operating loss; and

Example 1. B, a calendar year taxpayer why uses the cash receipts and disbursements method of accounting, uses an approved tertiary recovery method for the enhanced recovery of crude oil from one of B's oil properties. During 1980, B pays $100x for a tertiary injectant which contains 1,000y units of hydrocarbon; if separated from the other components of the injectant before injection, the hydrocarbons would have a fair market value of $80x. B uses this injectant during the recovery